Last year, X Company had revenue of $207,700 and incurred the following total costs: There is a 26% tax rate. Direct materials $33,232 Direct labor [all variable] 16,616 Variable overhead 41,540 Variable selling and administration 6,231 Fixed overhead 18,100 Fixed selling and administration 15,900 If revenue and cost relationships are not expected to change in the coming year, what must revenue be in order for X Company to earn $100,000 after taxes?